| Project/Area Number |
22730372
|
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| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
|
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| Research Institution | Otemon Gakuin University (2011-2012)
Aichi Shukutoku University (2010) |
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Principal Investigator |
|
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| Project Period (FY) |
2010 – 2012
|
| Project Status |
Completed (Fiscal Year 2012)
|
| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
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| Keywords | 会計監査 / 監査人の専門性 / ビジネスリスク・アプローチ / 市場シェアアプローチ / 継続企業の前提 / 監査報酬 / 監査サービス市場 / リスク評価 |
|---|
| Research Abstract |
I studied three research problems in 2012. First, I estimated Japanese auditor’s specialization. Results showed Japanese audit service market may be in oligopoly. Second, I examined relationship between auditor’s specialization and going concern decision. Third, I examined relationship between auditor’s specialization and audit fees. Overall, I indicated audit service market condition and effect of auditor specialization.
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